SPARK

Full-Service Tax Advisory

SPARK specializes in the tax needs of businesses in the creative industries. Questions around licenses, copyrights and cross-border activities are our strength. We support you continuously and comprehensively with your tax obligations. Whether you operate as a corporation, partnership, freelancer, self-employed professional or sole proprietor – we provide the right solutions for you.

Our Range of Services

Digitization of receipts, integration of digital platforms and tools for recording travel expenses, e-invoices, or personnel files. We consolidate your data in a modern financial accounting system, ensuring compliance with record-keeping and documentation obligations and providing concise assessments – updated daily upon request.

We optimize your cash management, monitor liquidity and solvency and minimize defaults with effective dunning processes. With tailored cost accounting and the right KPIs, you steer your business with confidence. High-quality management reports enable you to negotiate on equal terms with banks and investors.

We handle your payroll accounting, submit wage tax returns and ensure correct social security contributions. With net salary optimization, we also enhance your attractiveness as an employer.

We prepare your statutory and tax financial statements, including special and supplementary balance sheets for partnerships, notes and disclosures. We point out options in your tax balance sheet and support you in drafting the management report.

We take care of your VAT returns, EC Sales Lists, and OSS filings and advise on VAT matters, especially regarding cross-border services, digital services or online sales. We help you optimize your input VAT position, keep reporting obligations lean and monitor correction duties in your annual return.

We prepare your tax filings when withholding taxes apply to license fees, copyrights, royalties, interest payments, artist fees or profit distributions. We handle exemption certificates and refund procedures with the Federal Central Tax Office (BZSt).

We prepare all of your tax returns – from corporate tax, trade tax or partnership assessments for your corporation or partnership, to your personal income tax return as a shareholder, entrepreneur, freelancer or sole proprietor. We also manage complex cases involving international structures or tax groups. We review all tax assessments and file appeals to correct errors in your favor.

In audits and tax inquiries, we outline your options and closely coordinate the best strategy with you. If you prefer, we will gladly handle communication and negotiations with the tax authorities for you.

From quick clarifications to detailed reviews of important tax issues – we are always available for you. Simple questions are answered quickly and directly, while complex topics are thoroughly analyzed to ensure legally sound guidance for your key decisions.

We develop the tax setup that best fits your goals and systematically reduces your overall tax burden. Our advice covers holding structures, business split-ups, tax groups, family shareholdings, cross-border structures and many other planning instruments.

Film

We advise agencies, film production companies and film distributors as well as actors, directors, screenwriters, presenters and content creators.
 
We regularly answer tax questions on co-production companies, exploitation rights, international productions, cross-border collaborations and film funding.

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Software

We advise software developers, studios and software publishers as well as independent designers, programmers and engineers.
 
We regularly answer tax questions related to software licences, intellectual property (IP), research allowances, cryptocurrencies and VAT obligations for Software-as-a-Service (SaaS) business models and web platforms.

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Advertising

We advise advertising agencies, communications consultancies and design studios as well as content creators and influencers.
 
We regularly handle tax issues concerning trademarks and commercial IP rights, the artists’ social insurance contribution and international productions.

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Publishing & Media

We advise publishers, agencies and digital media companies as well as freelance journalists, translators and content creators.
 
We regularly answer tax questions on copyrights and licence fees, the artists’ social insurance contribution and online sales.

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Music

We advise music labels, recording studios and event organisers as well as independent musicians and composers.
 
We regularly deal with tax questions on withholding tax for artist fees, the artists’ social insurance contribution, the German copyright collecting society for music (GEMA) and royalty payments.

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Gaming

We advise game developers and publishers as well as agencies, organisers and production companies in the e-sports sector, along with independent developers, designers and professional gamers.
 
We regularly answer tax questions on licences, intellectual property (IP), funding, cryptocurrencies and VAT obligations for in-app purchases and B2C sales through digital platforms.

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